Wp(C)/3695/2017 Of M/S. Treads Direct Limited v. The Agricultural Income Tax And Commercial Tax Officer

bp IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN FRIDAY, THE 17TH DAY OF FEBRUARY 2017/8TH MAGHA, 1938 WP(C).No. 3695 of 2017 (J) --------------------------- PETITIONER(S): ------------- M/S. TREADS DIRECT LIMITED KARIYAMKODE POST, KOTTAYI, PALAKKAD, REPRESENTED BY ITS COMPANY SECRETARY, SRI. SELVAKUMAR. BY ADVS.SRI.N.MURALEEDHARAN NAIR SRI.ARJUN S.RAJ RESPONDENT(S): -------------- THE AGRICULTURAL INCOME TAX AND COMMERCIAL TAX OFFICER COMMERCIAL TAXES, ALATHUR-678541. BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17-02-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER(S)' EXHIBITS-----------------------EXHIBIT P1: TRUE COPY OF THE NOTICE U/S 25(1) OF THE KVAT ACT ISSUED BY THE RESPONDENT FOR THE ASSESSMENT YEAR 2014-15 DATED 27.8.2016.EXHIBIT P2: TRUE COPY OF THE REPLY FILED BY THE PETITIONERBEFORE THE RESPONDENT DATED 7.10.2016.EXHIBIT P3: TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE RESPONDENT FOR THE YEAR 2014-15 DATED 22.11.2016.EXHIBIT P4: TRUE COPY OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY THE RESPONDENT FOR THE YEAR 2014-15 DATED 22.11.2016. RESPONDENT(S)' EXHIBITS :NIL. //TRUE COPY// P.A. TO JUDGE bp K. VINOD CHANDRAN, J. ===================== W.P.(C)No.3695 of 2017 - J ========================= Dated this the 17[th] day of February, 2017 J U D G M E N T The petitioner is aggrieved with the order passed at Ext.P3, in which there was a disallowance of the input taxcredit of 5% for natural rubber. The petitioner claims thatthere was no input tax credit claimed by the petitioner and hasproduced along with the reply filed; the purchase invoicesfrom January 2015 to March 2015, which according to themdoes not disclose any tax having been collected. 2. However a reading of the order would show that input tax credit to the extent of Rs.23,91,327/- was found to beinadmissible. There are no returns produced herein to showwhether any input tax credit was claimed and the particularhead under which the same was claimed. In any event, theseare all facts, which have to be adjudicated before theAppellate Authority. W.P.(C)No.3695/2015 3. This Court does not find any reason to interfere with the order in a petition under Article 226 of theConstitution of India. The writ petition would stand dismissed,leaving open such remedy. The liberty shall be only subject tothe laws of limitation and the time when the above writpetition was pending between 02.02.2017 and 17.02.2017 neednot be computed for the delay occassioned. The writ petition would stand dismissed inlimine. SB/17/02/2017 // true copy // Sd/- K. VINOD CHANDRAN, JUDGE P.A to Judge